Property tax foreclosure in Mississippi

The property tax process in Mississippi, step by step

1. Taxes are due

   February 1

   County, school and city property taxes are due on or before February 1 following the year they are assessed. Some counties allow partial payments: half by February 1, a quarter by May 1 and a quarter by July 1. If any balance is still unpaid on August 1, the land goes to the August tax sale.

   Miss. Code Ann. § 27-41-1

2. Advertised tax sale

   Last Monday in August (some counties also hold an April sale)

   After August 5, the tax collector advertises unpaid land in a county newspaper for two weeks, then sells it at the courthouse or online to the highest bidder for the taxes, costs and fees. If no one bids the full amount, the land is struck off to the State. The buyer, or the State, gets title subject to your right to redeem and does not get the right to possess your home during the redemption period.

   Miss. Code Ann. §§ 27-41-55, 27-41-59, 27-41-81

3. Redeem your home

   Within 2 years after the sale

   You, or anyone with an interest in the land, can redeem by paying the chancery clerk the taxes the land sold for, the costs of sale, 5 percent damages on the taxes, and interest of 1.5 percent a month on the taxes and costs, plus later costs with interest. You pay this amount no matter how much the buyer bid. A minor who inherited the land, or a person of unsound mind, has 2 years after reaching adulthood or regaining capacity.

   Miss. Code Ann. § 27-45-3

4. Chancery clerk's notice

   180 to 60 days before the redemption period ends

   The chancery clerk must issue a notice telling you the date your title will become absolute unless you redeem. The sheriff or a constable serves it on you in person, at your home, or by posting it on your door, the clerk also mails it by certified mail, and the clerk publishes your name in a newspaper at least 45 days before redemption ends. Do not ignore this notice; it is your last warning.

   Miss. Code Ann. §§ 27-43-1, 27-43-3

5. Tax deed to the buyer

   After the 2 year redemption period ends

   On demand, the chancery clerk executes a tax deed that gives the buyer full title and the immediate right of possession. A tax deed can be undone in court only on narrow grounds, such as that the taxes were already paid or the sale was held at the wrong time or place. Land struck off to the State and not redeemed becomes tax forfeited land handled by the Secretary of State's Public Lands Division.

   Miss. Code Ann. § 27-45-23

6. Claim the excess bid

   Within 2 years after the redemption period ends

   If the land sold for more than the taxes and costs, the excess is paid into the county treasury. You can ask the tax collector for a receipt showing the excess, and if the land is not redeemed, the county must pay it to you on request; if you do not ask within 2 years after the redemption period ends, the county keeps it. Bills in 2025 and 2026 to end this right died, and Mississippi has not otherwise changed the rule since Tyler v. Hennepin County (2023), so make your request in writing and keep a copy.

   Miss. Code Ann. § 27-41-77

7. Homestead exemption

   Apply January 1 to April 1

   If you own and live in your home, the homestead exemption gives a tax credit of up to $300, and owners 65 or older or totally disabled are exempt from tax on the first $7,500 of assessed value. Apply with your county tax assessor between January 1 and April 1.

   Miss. Code Ann. §§ 27-33-1 to 27-33-79

Common questions in Mississippi